427.3 Abatement of taxes of certain exempt entities.
The board of supervisors may abate the taxes levied against property acquired by gift or purchase by a person or entity if the property acquired by gift or purchase was transferred to the person or entity after the deadline for filing for property tax exemption in the year in which the property was transferred and the property acquired by gift or purchase would have been exempt under section 427.1, subsection 7, 8, or 9, if the person or entity had been able to file for exemption in a timely manner.
2005 Acts, ch 140, §53; 2007 Acts, ch 186, §27, 30
Structure Iowa Code
Chapter 427 - PROPERTY EXEMPT AND TAXABLE
Section 427.2 - Taxable property acquired through eminent domain.
Section 427.2A - Taxation of life estate in property donated to public.
Section 427.3 - Abatement of taxes of certain exempt entities.
Section 427.11 - Grantee or devisee to pay tax.
Section 427.12 - Suspended tax record.
Section 427.13 - What taxable.
Section 427.14 - County lands.
Section 427.15 - Interest of lessee.
Section 427.16 - Historic property — rehabilitation tax exemption — application.